Eway bill in case of Exports of Goods

XYZ Ltd EXPORTS the goods to America.

1) Whether E-way Bill as per Rule 138 should be prepared in this case , if Value of goods Exceeds Rs.50000 ?

2) A company wants to send its Machinery for the purpose of REPAIRS to a company. Value of Machine is Rs.225000.Whether DELIVERY CHALLAN ALONE is required for sending this Machine OR E-WAY BILL IS ALSO REQUIRED ?

Comment :-

1. For transport upto port eway bill required if Value of goods to be exported Exceeds Rs.50000.

2. Delivery challan and also eway bill is required if Machinery is sent for purpose of REPAIRS to a company outside India.

Relevant Rule 138 of CGST Rules :-

(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—

(i)		in relation to a supply; or
(ii)		for reasons other than supply; or
(iii)		due to inward supply from an unregistered person,

shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:

……

(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-

Sl. No.	Distance	Validity period
(1)	(2)	(3)
1.	Upto 100 km.	One day in cases other than Over Dimensional Cargo
2.	For every 100 km. or part thereof thereafter	One additional day in cases other than Over Dimensional Cargo
3.	Upto 20 km.	One day in case of Over Dimensional Cargo
4.	For every 20 km. or part thereof thereafter	One additional day in case of Over Dimensional Cargo:

Relevant Portion of Rule 138A of CGST Rules

Documents and devices to be carried by a person-in-charge of a conveyance.

138A. (1) The person in charge of a conveyance shall carry—

(a)		the invoice or bill of supply or delivery challan, as the case may be; and
(b)		a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner:

Contents of Part A of e-way bill form GST EWB-01

….

A.9 Reason for Transportation – Select one from following –

1 Supply

2 Export or Import

3 Job Work

4 SKD or CKD

5 Reci-pient not known

6 Line Sales

7 Sales Return

8 Exhibition or fairs

9 For own use

10 Others.

Marking on invoices for exports or supplies to SEZ

In case of exports of goods or services or supplies to SEZ unit or developer, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX (IGST)” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX (IGST)”, as the case may be.

In lieu of details specified in clause (e), the invoice shall contain the following details : (i) name and address of the recipient (ii) address of delivery and (iii) name of the country of destination – third proviso to Rule 46 of CGST and SGST Rules, 2017 amended w.e.f. 27-7-2017.